9 Asian Paints Ltd. v. DCIT

94 Taxmann.com 325Supreme Court of India2018#711 most cited

What is 9 Asian Paints Ltd. v. DCIT authority for?

An addition for bogus purchases is unwarranted when an assessee's purchases are supported by bills, payments are made via account payee cheque, the seller confirms the transaction, and there is no evidence of funds being recycled back to the assessee.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Tejua Rohit Kumar Kapadia · 94 Taxmann.com 325 · bogus purchases · disallowance of expenditure · account payee cheque · seller confirmation · no fund recycling · Section 68 · Section 37(1) · Section 145(3)

Sections most often in play

Section 143(3)Section 147Section 133(6)Section 148Section 68Section 69CSection 145(3)Section 37(1)

Issues it is cited on

third party informationsection 158bblive linkentry operatorrejection of books of accountsurvey under section 133asection 145(3)accommodation entryappeal before cit(a)section 145principal commissioner of income-taxreason to believe

Judgments citing 9 Asian Paints Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

DEPUTY COMMISSIONER OF INCOME TAX, INDORE vs. FERRO CONCRETE CON INDIA PVT. LTD., INDORE

Appeal is allowed for statistical purpose

ITA 111/IND/2025[2019-20]Status: DisposedITAT Indore13 Jan 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year:2019-20 Deputy Commissioner Of Ferro Concrete Con India Income-Tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacf2726K Revenueby Shri Ashish Porwal, Sr. Dr Assessee By Shri Venus Rawka, Ar Date Of Hearing 17.12.2025 Date Of Pronouncement 13.01.2026

Section 115BSection 139Section 143(2)Section 147Section 148Section 69

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2019-20 Deputy Commissioner of Ferro Concrete Con India Income-tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACF2726K Revenueby Shri Ashish Porwal, Sr. DR Assessee by Shri Venus Rawka, AR Date of Hearing 17.12.2025 Date of Pronouncement 13.01.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 25.11.2024 passed by lea…

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 779/SRT/2023[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 778/SRT/2023[2013-14]Status: DisposedITAT Surat17 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

B & B SHARECOM PVT LTD.,,HISAR vs. DCIT, CIRCLE, HISAR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2877/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahmanb & B Sharecom Pvt. Ltd., Vs. Dcit, Circle, 133, 1St Floor, Parijat Complex, Hisar. Hisar – 125 001. (Pan :Aagcb1363A) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate Revenue By : Shri Abhishek Deavel, Sr. Dr Date Of Hearing : 22.08.2025 Date Of Order : 24.09.2025 O R D E R

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Abhishek Deavel, Sr. DR
Section 133Section 143(2)Section 271Section 43(5)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER B & B Sharecom Pvt. Ltd., vs. DCIT, Circle, 133, 1st Floor, Parijat Complex, Hisar. Hisar – 125 001. (PAN :AAGCB1363A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate REVENUE BY : Shri Abhishek Deavel, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 24.09.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of ld. Commissioner of Income-tax (Appeals)/Nat…

DEPUTY COMMISSIONER OF INCOME TAX, AMRITSAR vs. SMT. JYOTI SAROOP GROVER, MALOUT

Appeal stand dismissed

ITA 434/ASR/2024[2021]Status: DisposedITAT Amritsar18 Aug 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 335/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Ms. Jyoti Saroop Grover Dcit - Central Circle (Prop. Ms. Sant Metal Industries) Amritsar बनाम/ Vs. Sekhu Road, Ward No 7 Punjab-143001 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं./ Ita No. 434/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Dcit - Central Circle Ms. Jyoti Saroop Grover Amritsar (Prop. Ms. Sant Metal Industries) बनाम/ Vs. Punjab-143001 Sekhu Road, Ward No 7 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sudhir Sehgal (Advocate) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Commissioner Of Income Tax (Appeals)-5, Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) –Ld.ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR
Section 133(6)Section 143(3)Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं./ ITA No. 335/ASR/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Ms. Jyoti Saroop Grover DCIT - Central Circle (Prop. Ms. Sant Metal Industries) Amritsar बनाम/ Vs. Sekhu Road, Ward No 7 Punjab-143001 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJRPG-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं./ ITA No. 434/ASR/2024 (िनधा"रण वष" / Assessment Year: 2021-22) DCIT - Central Circle Ms. Jyoti Saroop…

JYOTI SAROOP GROVER PROP. MS SANT METAL INDUSTRIES SEKHU ROAD, WARD 7 MALOUT,PUNJAB vs. THE AO NFAC DELHI JURISDICTIONAL AO THE ACIT CENTRAL CIRCLE AMRITSAR, PUNJAB

Appeal stand dismissed

ITA 335/ASR/2024[2021-22]Status: DisposedITAT Amritsar18 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 335/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Ms. Jyoti Saroop Grover Dcit - Central Circle (Prop. Ms. Sant Metal Industries) Amritsar बनाम/ Vs. Sekhu Road, Ward No 7 Punjab-143001 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं./ Ita No. 434/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Dcit - Central Circle Ms. Jyoti Saroop Grover Amritsar (Prop. Ms. Sant Metal Industries) बनाम/ Vs. Punjab-143001 Sekhu Road, Ward No 7 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sudhir Sehgal (Advocate) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Commissioner Of Income Tax (Appeals)-5, Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) –Ld.ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR
Section 133(6)Section 143(3)Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं./ ITA No. 335/ASR/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Ms. Jyoti Saroop Grover DCIT - Central Circle (Prop. Ms. Sant Metal Industries) Amritsar बनाम/ Vs. Sekhu Road, Ward No 7 Punjab-143001 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJRPG-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं./ ITA No. 434/ASR/2024 (िनधा"रण वष" / Assessment Year: 2021-22) DCIT - Central Circle Ms. Jyoti Saroop…

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No.122/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 The DCIT बनाम M/s Adinath Textiles Circle-1, Ludhiana Limited K-302/1, Bholapur, Sahabana, Chandigarh Road, Ludhiana "ायी लेखा सं./PAN NO: AABCA9074E अपीलाथ"/Appellant ""थ"/Respondent CROSS OBJECTION NO. 22/Chd/2024 In (आयकर अपील सं./ ITA No.122/Chd/ 2024) िनधा"रण वष" / Assessment Year : 2…

INCOME TAX OFFICER, MANDI GOBINDGARH vs. GAURAV SINGHI, PRAGATIE STEELS,

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 955/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 133

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 889/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Gaurav Singhi बनाम The ITO Pragatie Steels, Near Sai Mandir Ward-2, Mandi Gobindgarh Road, Nasrali, Gobindgarh, Punjab Punjab -147301 "ायी लेखा सं./PAN NO: ALHPS6129G अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 955/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The ITO…

GAURAV SINGHI, PRAGATIE STEELS, NEAR SAI MANDIR ROAD, NASRALI,GOBINDGARH,PUNJAB vs. ASSESSMENT UNITS NFAC DELHI, JURISDITIONAL ASSESSING OFFICER IT0-WARD-2, MANDI GOBINDGARH, PUNJAB

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 889/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 133

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 889/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Gaurav Singhi बनाम The ITO Pragatie Steels, Near Sai Mandir Ward-2, Mandi Gobindgarh Road, Nasrali, Gobindgarh, Punjab Punjab -147301 "ायी लेखा सं./PAN NO: ALHPS6129G अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 955/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The ITO…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ ITA Nos.992 & 993/CHD/2024\nनिर्धारण वर्ष / Assessment Years: 2017-18, 2016-17\nThe DCIT,\nCentral Circle-2,\nLudhiana.\nVs\nMalbros International Pvt. Ltd.,\nVillage - Mansoorwal, Teh-Zira,\nHead Offices Old Cantt. Road,\nFaridkot.\nस्थायी लेखा सं./PAN NO: AADCM7203R\nअपीलार्थी/Appellant\n& \nप्रत्यर्थी/Respondent\nC.O. Nos.46 & 45/CHD/2024 IN\nआयकर अपील सं./ ITA Nos.992 & 993/…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य,\nBEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं/ . ITA No. 888/Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\n| बनाम |\nThe DCIT\nCentral Circle I, Ludhiana, Punjab\nRosha Alloys P Limited\nAmloh Road, Village Turan, Mandi\nGobindgarh, Punjab\nस्थायी लेखा सं/. PAN NO: AACCR5503N\nअपीलार्थी/ Appellant\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं/ . ITA No.…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य,\nBEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं / . ITA No. 888/Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\nRosha Alloys P Limited\nAmloh Road, Village Turan, Mandi\nGobindgarh, Punjab\nस्थायी लेखा सं/. PAN NO: AACCR5503N\nअपीलार्थी/ Appellant\nबनाम\nThe DCIT\nCentral Circle I, Ludhiana, Punjab\nप्रत्यर्थी/Respondent\nआयकर अपील सं/ . ITA No. 921/Ch…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य,\nBEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं/ . ITA No. 888/Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\nRosha Alloys P Limited\nAmloh Road, Village Turan, Mandi\nGobindgarh, Punjab\nबनाम\nThe DCIT\nCentral Circle I, Ludhiana, Punjab\nस्थायी लेखा सं/. PAN NO: AACCR5503N\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nआयकर अपील सं/ . ITA No. 921/Chd/…

Showing 1–20 of 143 · Page 1 of 8

...